THE INFLUENCE OF KNOWLEDGE ACCOUNTING FUNCTION AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATION ON MANAGERIAL PERFORMANCE

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THE INFLUENCE OF KNOWLEDGE ACCOUNTING FUNCTION AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATION ON MANAGERIAL PERFORMANCE

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Title: THE INFLUENCE OF KNOWLEDGE ACCOUNTING FUNCTION AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATION ON MANAGERIAL PERFORMANCE
Author: Christina, Veronica
Abstract: It is commonly accepted that management accounting information system is one of the most influential factor that determined managerial performance. However, the driver of management accounting information system itself is still unclearly revealed. Some studies found out that knowledge of accounting function influenced management accounting information system, whereas other studies found out that organizational commitment also influenced management accounting information system. Both, knowledge of accounting function and organizational commitment, are known as individual differences. However, there is almost no study ever done that integrates these two constructs in one integrated framework. This study integrating these two construct in one framework in an attempt to analyze the influence of individual differences on management accounting information system, and its implication on managerial performance. The unit analysis of this study are individuals, which are top manager, production manager, and marketing manager of manufacturing firms listed in Indonesian Stock Exchange (BEI). Data were collected through mail survey with the sample of 204 managers. Structural Equation Modeling is used to test the research hypotheses. The result of this study shows that all of the manifest variables are reflecting their latent variables. This study also found that managerial performance would be better if individual differences fit with expectation and management accounting information system relevant with the needs of management.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3540
Date: 2012-11-22


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